Jack, Age 30 and Married with No Dependents, Is a Self-Employed

Multiple Choice

Jack, age 30 and married with no dependents, is a self-employed individual.For 2019, his self-employed business sustained a net loss from operations of $10,000 from operations .The following additional information was obtained from his personal records for the year: $$\begin{array} { l r } \text { Nonbusiness long-term capital gain } & \$ 2,000 \\\text { Interest income } & 6,000 \\\text { Itemized deductions-consisting of taxes and interest } & ( 26,000 ) \end{array}$$ Based on this information, what is Jack's net operating loss for 2019 if he and his spouse file a joint return?

A) ($2,000)
B) ($8,000)
C) ($10,000)
D) ($25,000)
E) ($28,000)